29/09/2023 - EFRAG extends the period to answer the call for tenders to assist EFRAG in identifying uses of and issues with the statement of cash flows

​Following its Third Agenda Consultation, the IASB added to its research pipeline a project on the Statement of Cash Flows and Related Matters. To enable EFRAG to provide input to the initial phases of this project, EFRAG decided to initiate a proactive research project on the statement of cash flows. EFRAG’s proactive project aims at: 

• identifying objectives and uses of the statement of cash flows prepared under the requirements in IAS 7 Statement of Cash Flows; 
  

• identifying issues with how the statement of cash flows are currently prepared under the requirements of IAS 7; 

• discussing whether the issues identified should be addressed by means of targeted improvements to IAS 7 or a comprehensive revision of the standard. 
  

EFRAG calls for tenders to provide input for EFRAG’s discussion papers dealing with the first of the objectives of EFRAG’s project as described above ((identifying objectives of uses and issues with how the statement of cash flows is currently prepared). 

The maximum value of the contract is EUR 110 000 (including VAT and expenses). 

Download the following: 

• The Call for tenders  

• The Information Form 
  

• The  Draft Contract  
  

Note: The Information Form and Draft Contract form part of the call for tenders.  

Tenders, which should include a completed and signed Information Form and all information specifically requested in the call for tenders, should be sent to EFRAG at call.for.tender @ EFRAG.ORG no later than Friday 13 October 2023 18:00 Brussels time.  

Tenderers are advised to keep proof of the sending time.